Rhode Island Statutes

§ 44-18-31 — § 44-18-31. Exemption of sales to federal government.

Rhode Island § 44-18-31

JurisdictionRhode Island

Title 44Taxation

Ch. 44-18Sales and Use Taxes â€” Liability and Computation

This text of Rhode Island § 44-18-31 (§ 44-18-31. Exemption of sales to federal government.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-18-31 (2026).

Text

§ 44-18-31. Exemption of sales to federal government.
There is exempted from the computation of the amount of the sales tax the gross receipts
            from the sale of any tangible personal property to the United States, its agencies
            and instrumentalities.
         

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Legislative History

P.L. 1947, ch. 1887, art. 2, § 32; G.L. 1956, § 44-18-31.

Nearby Sections

15

§ 44-1-1

§ 44-1-1. Tax administrator — Appointment.

§ 44-1-10

§ 44-1-10. Compromise or abatement of uncollectible or excessive taxes.

§ 44-1-11

§ 44-1-11. Refund or credit for overpayments.

§ 44-1-11.1

§ 44-1-11.1. Set-off for delinquent taxes — Trust funds.

§ 44-1-12

§ 44-1-12. Reports under oath — False statements.

§ 44-1-13

§ 44-1-13. Notice to administrator of constitutional or construction questions in court.

§ 44-1-14

§ 44-1-14. Disclosure of information to tax officials of federal government or other states, or to other persons.

§ 44-1-14.1

§ 44-1-14.1. Joint examinations of returns with other jurisdictions.

§ 44-1-15

§ 44-1-15. Destruction of obsolete records — Preservation of corporate returns.

§ 44-1-16

§ 44-1-16 — 44-1-22. Repealed.

§ 44-1-2

§ 44-1-2. Powers and duties of tax administrator.

§ 44-1-23

§ 44-1-23. Release of tax liens.

§ 44-1-24

§ 44-1-24. Acquisition of property for delinquent state taxes.

§ 44-1-25

§ 44-1-25. Priority of state tax actions.

§ 44-1-26

§ 44-1-26. Reciprocal enforcement of tax liabilities between this state and other states.

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Bluebook (online)

Rhode Island § 44-18-31, Counsel Stack Legal Research, https://law.counselstack.com/statute/ri/44-18-31.